The bench viewed that the denatured alcohol and CO2 manufactured by the distillery were fully exempted from duty
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that denatured alcohol and CO2 manufactured by distillery are duty exempted and Cenvat credit is not available on the same. M/s. Rai Bahadur Narain Sugar Mills Ltd, the appellant filed the appeal to challenge the de-novo Order in Original passed…
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